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Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

Schedule of Property, Plant and Equipment

		Leasehold				Plant and				Office				Motor
		improvements				machinery				equipment				vehicle				Total
		HK$				HK$				HK$				HK$				HK$

Cost

January 1, 2023			118,492,499				27,449,585				2,031,408				-				147,973,492

Additions			39,658,741				4,971,545				981,818				-				45,612,104
Disposals			-				(137,998	)			(45,818	)			-				(183,816	)
Written off			(7,935,580	)			(5,741,030	)			(673,237	)			-				(14,349,847	)
Transfer to assets classified as held for sale			(18,267,902	)			(2,949,730	)			(272,354	)			-				(21,489,986	)

December 31, 2023			131,947,758				23,592,372				2,021,817				-				157,561,947
Cost, beginning			131,947,758				23,592,372				2,021,817				-				157,561,947

Additions			6,451,975				1,137,141				264,025				20,000				7,873,141
Written off			(3,934,125	)			(924,330	)			(65,283	)			-				(4,923,738	)

December 31, 2024			134,465,608				23,805,183				2,220,559				20,000				160,511,350
Cost, ending			134,465,608				23,805,183				2,220,559				20,000				160,511,350

Accumulated depreciation

January 1, 2023			42,808,392				10,454,220				846,972				-				54,109,584

Charge for the year			30,561,795				4,824,258				409,898				-				35,795,951
Disposals			-				(78,784	)			(43,793	)			-				(122,577	)
Written off			(4,576,871	)			(2,711,267	)			(359,528	)			-				(7,647,666	)
Transfer to assets classified as held for sale			(5,622,048	)			(635,463	)			(64,142	)			-				(6,321,653	)

December 31, 2023			63,171,268				11,852,964				789,407				-				75,813,639
Accumulated depreciation, beginning			63,171,268				11,852,964				789,407				-				75,813,639

Charge for the year			28,956,777				4,671,570				408,508				2,000				34,038,855
Written off			(3,634,261	)			(717,381	)			(45,817	)			-				(4,397,459	)

December 31, 2024			88,493,784				15,807,153				1,152,098				2,000				105,455,035
Accumulated depreciation, ending			88,493,784				15,807,153				1,152,098				2,000				105,455,035

Impairment

January 1, 2023 and December 31, 2023			-				-				-				-				-
Impairment, beginning balance			-				-				-				-				-

Provision			4,549,381				-				-				-				4,549,381

December 31, 2024			4,549,381				-				-				-				4,549,381
Impairment, ending balance			4,549,381				-				-				-				4,549,381

Net carrying amount

December 31, 2024			41,422,443				7,998,030				1,068,461				18,000				50,506,934

December 31, 2023			68,776,490				11,739,408				1,232,410				-				81,748,308

Net carrying amount (US$)
December 31, 2024			5,332,652				1,029,652				137,552				2,317				6,502,173
Net carrying amount			5,332,652				1,029,652				137,552				2,317				6,502,173